How This RMD Calculator Works
Required minimum distribution = account balance on December 31 of the prior year ÷ the distribution period for your age from the IRS Uniform Lifetime Table (Publication 590-B, Table III). The table assumes a beneficiary 10 years younger, which is why it applies to most account owners regardless of their actual beneficiary. Under SECURE 2.0, RMDs start at 73 for people born 1951–1959 and at 75 for people born 1960 or later (72 for 1950 and earlier). Your first RMD may be delayed until April 1 of the year after you reach RMD age — but delaying means taking two RMDs the next year, which can raise your tax bill.
RMD = prior December 31 balance ÷ distribution period for your ageIRS Publication 590-B, Table III (Uniform Lifetime Table), unchanged since 2022. Roth IRAs have no lifetime RMDs for the owner; Roth 401(k)s have had none since 2024.
Worked example: age 73, prior December 31 balance $500,000. Divisor for 73 is 26.5. RMD = $500,000 ÷ 26.5 = $18,867.92, which is 3.77% of the balance.
| Age | Distribution period |
|---|---|
| 72 | 27.4 |
| 73 | 26.5 |
| 74 | 25.5 |
| 75 | 24.6 |
| 76 | 23.7 |
| 77 | 22.9 |
| 78 | 22.0 |
| 79 | 21.1 |
| 80 | 20.2 |
| 81 | 19.4 |
| 82 | 18.5 |
| 83 | 17.7 |
| 84 | 16.8 |
| 85 | 16.0 |
| 86 | 15.2 |
| 87 | 14.4 |
| 88 | 13.7 |
| 89 | 12.9 |
| 90 | 12.2 |
| 91 | 11.5 |
| 92 | 10.8 |
| 93 | 10.1 |
| 94 | 9.5 |
| 95 | 8.9 |
| 96 | 8.4 |
| 97 | 7.8 |
| 98 | 7.3 |
| 99 | 6.8 |
| 100 | 6.4 |
| 101 | 6.0 |
| 102 | 5.6 |
| 103 | 5.2 |
| 104 | 4.9 |
| 105 | 4.6 |
| 106 | 4.3 |
| 107 | 4.1 |
| 108 | 3.9 |
| 109 | 3.7 |
| 110 | 3.5 |
| 111 | 3.4 |
| 112 | 3.3 |
| 113 | 3.1 |
| 114 | 3.0 |
| 115 | 2.9 |
| 116 | 2.8 |
| 117 | 2.7 |
| 118 | 2.5 |
| 119 | 2.3 |
| 120 | 2.0 |
Source: IRS Publication 590-B, Appendix B, Table III (Uniform Lifetime Table). Ages 120 and over use 2.0. If your spouse is your sole beneficiary and more than 10 years younger, the IRS Joint Life Table applies instead and gives a smaller RMD — this calculator does not model that case.
Practical tips
A market fall in January does not reduce that year's RMD, because it is fixed by the prior year-end balance. Plan withdrawals with that timing in mind.
The penalty is 25% of the amount not withdrawn, reduced to 10% if corrected promptly under SECURE 2.0. Calendar the December 31 deadline.
From age 70½ you may donate up to the annual limit directly from an IRA to charity; such a distribution can count toward your RMD without entering your taxable income.
Delaying your first RMD to April 1 means two taxable distributions in the following year. For many people, taking the first RMD in its actual year costs less tax overall.